# Title Modified Date
1
If the Companies purchase abroad goods, then sell them to customers in Vietnam and the buyers implement the import procedures, the Companies shall not be applied for the VAT rate of 0%

30 December 2020

30 December 2020
2
PIT declaration will not be required at the time of using the distributed interests for capital contribution

30 December 2020

30 December 2020
3
Continuing carry on the automatic visa extension for foreigners in Vietnam

30 December 2020

30 December 2020
4
Application time of new family allowances when finalizing PIT for foreign workers who return to their countries due to the expiration of their contracts

30 December 2020

30 December 2020
5
VAT determination when providing services for export processing enterprises

30 December 2020

30 December 2020
6
The income from the receipt of gifts will not be subjected to PIT

30 December 2020

30 December 2020
7
The expenses for online advertising on Google, Facebook will be subject as deductible expenses if they meet the necessary conditions

30 December 2020

30 December 2020
8
Continue to carry on the temporary suspension of contribution to the pension fund and death benefit fund

30 December 2020

30 December 2020
9
Facilitating for the investors, experts, managers to enter Vietnam for working

30 December 2020

30 December 2020
10
For promotional products, goods that are not complying with regulations on commercial promotion, issuing invoices, making VAT declaration and payment is compulsory

30 December 2020

30 December 2020
11
Employees’ contributions to the Natural Disaster Prevention and Control Funds will be deductible when calculating their taxable income from salaries and wages

27 August 2020

27 August 2020
12
For the income portion corresponding to the outsourced conducted by other enterprises that are not in areas eligible for investment incentives, it shall not be allowed to enjoy incentives

30 December 2020

30 December 2020
13
Applying a 15% reduction on land rental payment in 2020 for entities that are affected by Covid-19 pandemic

30 December 2020

30 December 2020
14
Continuing carry on the automatic visa extension for foreigners in Vietnam

30 December 2020

30 December 2020
15
The decrease in the historical cost of the fixed asset shall be recorded when dismantling a part of fixed assets

30 December 2020

30 December 2020
16
Determining residents in case that individuals have regular housing in Vietnam but practically resided in Vietnam in less than 183 days

30 December 2020

30 December 2020
17
Developing the implementation of registration fees e-payment and interchanging the e-data on registration fee’s payment for automobiles, motorcycles

30 December 2020

30 December 2020
18
New points in Circular No. 65/2020/TT-BTC amending, supplementing a number of articles in Circular No. 302/2016/TT-BTC on guidelines for license fees

30 December 2020

30 December 2020
19
New points in the Law on Investment 2020

06 August 2020

06 August 2020
20
New points in the Law on Enterprises 2020

06 August 2020

06 August 2020
21
Land rental expenses incurred during the factory construction are included in the enterprise administration expenses

30 December 2020

30 December 2020
22
Renovation expenses incurred from renting warehouses and offices are subjected as deductible expenses

30 December 2020

30 December 2020
23
Guidance on a number of the content in Decree No. 68/2020/ND-CP prescribing tax administration for enterprises engaged in transfer pricing

30 December 2020

30 December 2020
24
New points in Law on Tax Administration No. 38/2019/QH14 on June 13th ,2019 took effect from July 1st ,2020

30 December 2020

30 December 2020
25
Social distancing in Da Nang

28 July 2020

28 July 2020
26
All flight to Da Nang are temporarily suspended

30 December 2020

30 December 2020
27
Continuing carry on the automatic visa extension for foreigners in Vietnam due to the impact of Covid-19 epidemic

30 December 2020

30 December 2020
28
Regulations on determining software production activities that meet the process requirements to enjoy tax incentives

30 December 2020

30 December 2020
29
Determining payable Personal Income Tax (PIT) on  rental payment by the Company on behalf of foreign employees

30 December 2020

30 December 2020
30
Foreign Contractor Tax (FCT) policy for online English education service

30 December 2020

30 December 2020